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Local Taxes & Fees in Brookhaven, GA (2026)

1 verified local taxes & fees rules for Brookhaven, Georgia, sourced directly from the municipal code and official government pages.

Verified from official government sources

Business Tax Classification

In the City of Brookhaven, Georgia, Sec. 15-42 classifies every business owing occupational tax by its major line of business under NAICS, with profitability classes drawn from IRS Statistics of Income. The finance department reviews class assignments on a biannual basis, and the tax is set from gross receipts and number of employees.

Brookhaven, GA Business Tax Classification Rules

Some Restrictions

Brookhaven Code § 15-42

(a)For the purpose of this article, every person engaged in business requiring the payment of occupational taxes is classified in accordance to the major line of business as defined by the North American Industrial Classification System (NAICS); and profitability classes are assigned in accordance with Statistics of Income, Business Income Tax Returns, United States Treasury Department, Interna...

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County ordinances apply to unincorporated areas and may supplement Brookhaven city rules.

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